N.Y. Real Property Tax Law 1168 – Certificate of sale as evidence
§ 1168. Certificate of sale as evidence. 1. The certificate of sale or any other written instrument representing a tax lien shall be presumptive evidence in all courts in all proceedings by and against the purchaser and his or her representatives, heirs and assigns, of the truth of the statements therein, of the title of the purchaser to the property therein described, and of the regularity and validity of all proceedings had in reference to the taxes or other legal charges for the non-payment of which the tax lien was sold and the sale thereof.
Terms Used In N.Y. Real Property Tax Law 1168
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Fraud: Intentional deception resulting in injury to another.
- legal charges: means :
(a) the cost of the mailing or service of notices required or authorized by this article;
(b) the cost of publication of notices required or authorized by this title;
(c) the amount of any interest and penalties imposed by law;
(d) the cost of recording or filing legal documents required or authorized by this article; and
(e) the reasonable and necessary cost of any search of the public record required or authorized to satisfy the notice requirements of this article, and the reasonable and necessary expenses for legal services of a tax district in connection with a proceeding to foreclose a tax lien; provided, that: (i) a charge of up to one hundred fifty dollars per parcel shall be deemed reasonable and necessary to cover the combined costs of such searches and legal expenses, and such an amount may be charged without substantiation, even if salaried employees of the tax district performed the search or legal services; and (ii) a tax district may charge a greater amount with respect to one or more parcels upon demonstration to the satisfaction of the court having jurisdiction that such greater amount was reasonable and necessary. See N.Y. Real Property Tax Law 1102 - Lien: A claim against real or personal property in satisfaction of a debt.
2. After two years from the issuance of such certificate or other written instrument, no evidence shall be admissible in any court to rebut such presumption unless the holder thereof shall have procured such certificate of sale or such other written instrument by fraud or had previous knowledge that it was fraudulently made or procured.